In this paper, the microscale non-equilibrium gas flow, and the oscillating Couette and Poiseuille flows, have been investigated by an effective MRT-LBM. The Knudsen layer model is introduced into lattice Boltzmann method (LBM) for the relaxation time correction. In the simulations the plate or external force oscillates in the form of sine curve, and the Couette flow contains a singular oscillation and a double-plate oscillation. It is revealed that the corrected MRT-LBM model can well handle the simulation of microscale non-equilibrium gas flow. For the Couette flow, the wall slip phenomenon is obvious for a larger Kn number, and the streamwise velocity profiles appear to be of a nonliner character when St number increases. When the two plates oscillate, the streamwise velocity profiles almost overlap with each other at small Kn and St. In the Poiseuille flow case, the extent of phase lag decreases as St exceeds a certain value. Compared to the Kn number, St has a bigger impact on the emerging of phase lag in the oscillating Couette and Poiseuille flows.